California Board of Accountancy

Prior Pathway Requirements


Applicants That Passed the CPA Exam on or Before December 31, 2013

If you passed the CPA Exam on or before December 31, 2013, you have the option to apply under the prior pathway system listed below. This option will exist until December 31, 2015. Each pathway has its own educational and experience requirements. All education must be completed at an accredited degree-granting educational institution. Prior pathway requirements are provided in the charts below.



Prior Licensure Pathway Educational Requirements
  Pathway 1
(P1)
Pathway 2
(P2)
Educational Requirement Baccalaureate or higher degree, or foreign equivalency Baccalaureate or higher degree, or foreign equivalency including a minimum of 150 semester units of education
Core Subject Requirement 24 semester units in accounting subjects

24 semester units in business-related subjects
24 semester units in accounting subjects

24 semester units in business-related subjects


Prior Licensure Pathway Experience Requirements
  Pathway 1
(P1)
Pathway 2
(P2)
Experience Requirement Two years general accounting experience, which must include a minimum of 500 attest hours for those who want the authorization to sign reports on attest engagements Evidence of 150 semester units of education and
One year general accounting experience, which must include a minimum of 500 attest hours for those who want to sign reports on attest engagements